Stoll Company's Iong-term available-for-sale portfolio at the start of this year consists of the following. Stoll enters into the following transactions involving its available-for-sale debt securities this year. January 29 sold one-half of the company B notes for $78,500. July 6 Purehased Company x bonds for $120,400. November 13 purchased Company z notes for $267,700. Deceaber 9 Sold all of the Company A bonds for $524,600. Fair values at December 31 are 8,$84,300;C,$601,500;X,$112,000; and Z, $270,000. Required: 1. Prepare journal entries to record these transactions, including the December 31 adjusting entry to record the fair value adjustment for the long-term investments in avallable-for-sale securities. 2. Determine the amount Stoll reports on its December 31 balance sheet for its long-term investments in available-for-sale securities. Viow transaction list Viow journal entry worksheot securities